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Samenvatting van 32 pagina's voor het vak Elementaire kennis bedrijfsadministratie deel 1 aan de MBO Rijnland
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SamenvattingADMINISTRATIE DEEL 1
,Inhoud
Hoofdstuk 1 de inventarislijst en de balans............................................................................................3
1.1 de uitgebreide inventarislijst........................................................................................................3
1.2 de verkorte inventarislijst.............................................................................................................3
1.3 de liquiditeitsbalans......................................................................................................................4
1.4 een balans met specificaties.........................................................................................................5
Hoofdstuk 2 verandering in balans.........................................................................................................6
2.1 elke balans is een momentopname..............................................................................................6
2.2 betaling per kas............................................................................................................................7
2.3 contante inkoop............................................................................................................................8
2.4 inkoop op rekening.......................................................................................................................8
2.5 creditnota ontvangen.................................................................................................................10
2.6 betalen aan de crediteur............................................................................................................11
2.7 kosten en opbrengsten...............................................................................................................11
2.8 contante verkoop.......................................................................................................................12
2.9 verkoop op rekening...................................................................................................................13
2.10 creditnota verzonden...............................................................................................................13
2.11 betaling van een debiteur.........................................................................................................13
2.12 betaling van kosten per kas......................................................................................................13
Hoofdstuk 3 het groot boek..................................................................................................................14
3.1 grootboekrekeningen openen....................................................................................................14
3.2 veranderingen in de grootboekrekeningen................................................................................15
3.3 hulprekening van het eigen vermogen (HEV).............................................................................16
Hoofdstuk 4 het rekeningschema.........................................................................................................16
Hoofdstuk 5 journaliseren en coderen.................................................................................................18
Hoofdstuk 6 de kolommenbalans.........................................................................................................19
Hoofdstuk 7 BTW boekingen................................................................................................................20
Hoofdstuk 8 kastransacties...................................................................................................................24
8.1 de kasstaat..................................................................................................................................24
8.2 geld onderweg............................................................................................................................26
8.3 ontvangsten per bank door pinnen, chippen of creditcard........................................................27
8.4 internetbankieren.......................................................................................................................27
Hoofdstuk 9 dagboeken........................................................................................................................28
Hoofdstuk 10 subadministraties...........................................................................................................29
10.1 crediteurenadministratie..........................................................................................................29
1
, 10.2 debiteurenadministratie...........................................................................................................29
Hoofdstuk 11 afdracht van de BTW......................................................................................................29
Bijlage...................................................................................................................................................30
Rekenschema’s.................................................................................................................................30
2
, Hoofdstuk 1 de inventarislijst en de balans
Boekhouden:
Het regelmatig en volgens vaste regels aantekenen
van de omvang van de bezittingen, de schulden en
het eigen vermogen van de onderneming en van alle
veranderingen die daarin plaatsvinden.
1.1 de uitgebreide inventarislijst
Inventarislijst:
De volledige lijst van alle bezittingen, waarbij tevens
wordt aangegeven hoe deze bezittingen gefinancierd
werden.
1.2 de verkorte inventarislijst
3
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